Wouter, what exactly is the VSME?

Wouter Lox:
The VSME, or the Voluntary Standard for Sustainability Reporting by SMEs, is a framework that helps smaller businesses report on their sustainability efforts in an accessible and proportional way. Unlike larger companies, which fall under the mandatory CSRD (Corporate Sustainability Reporting Directive), the VSME is designed as a voluntary guideline that supports SMEs in transparently communicating their impact on the environment, society, and governance (ESG factors).

The VSME offers SMEs a flexible approach, allowing them to integrate sustainability without excessive administrative burdens.

Why is the VSME relevant for SMEs?

Wouter Lox:
More and more customers, investors, and financial institutions expect businesses to be transparent about their sustainability efforts, regardless of their size. SMEs are increasingly being asked about their environmental footprint, social responsibility, and governance practices.

With the VSME, SMEs can demonstrate their contribution to sustainability in a structured way, without placing too much pressure on their daily operations. It helps them prepare for future regulations and gain a competitive advantage by making their sustainability efforts visible.

Which topics are covered in the VSME?

Wouter Lox:
The VSME focuses on key sustainability themes, tailored to the scale and complexity of SMEs. This includes:

• Environmental impact: Energy consumption, CO₂ emissions, pollution, biodiversity, water, and resource use.

• Social responsibility: Safety, health, wages, and training.

• Governance: Business conduct, corruption, and bribery.

By addressing these topics, SMEs gain a clear understanding of their sustainability impact and can implement targeted improvements.

How can SMEs implement the VSME?

Wouter Lox:
Implementing the VSME starts with a simple self-assessment, where an SME identifies the sustainability aspects most relevant to its business activities. From there, they can set concrete goals and gradually implement and communicate improvements.

At Sustinera, we support SMEs in developing a practical and achievable sustainability strategy based on the VSME. We assist them with data collection, reporting, and communication with customers and stakeholders.

What are the benefits for SMEs using the VSME?

Wouter Lox:
SMEs that adopt the VSME benefit in several ways, such as:

• A stronger market position by responding to the growing demand for sustainable products and services.

• Improved relationships with customers and suppliers who increasingly value sustainability.

• Easier access to financing, as banks and investors are more likely to support businesses that prioritize sustainability.

When does the VSME take effect, and is it mandatory?

Wouter Lox:
The VSME is a voluntary tool and serves as a guideline rather than a requirement. SMEs can already start using it to better prepare for future legislation and market expectations.

Where can SMEs find more information about the VSME?

Wouter Lox:
More information about the VSME can be found through official EU initiatives and industry organizations that support SMEs in sustainability. At Sustinera, we are ready to assist businesses with practical guidance and strategy development, tailored to their specific needs and opportunities.